Internal prototype — noindexed, not linked from public navigation yet.

Ark. Code Ann. § 24-1-204

This is the official text of Ark. Code Ann. § 24-1-204, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Agreements with United States Government and other states

Official statutory text

(a) The Arkansas Public Employees' Retirement System is authorized to enter, on behalf of the state, into a Section 218 agreement consistent with the terms and provisions of this subchapter, with the Commissioner of Social Security for the purpose of extending the benefits of the federal old age, survivors' and disability insurance, and health insurance coverage to employees of the state, or any political subdivision of the state, with respect to services specified in the Section 218 agreement which constitute employment as defined in § 24-1-202 . This Section 218 agreement may contain provisions relating to coverage, benefits, effective date, modification of the Section 218 agreement, administration, and such other matters as the system and the commissioner shall agree upon, but except as may be otherwise required by or under the Social Security Act, 42 U.S.C. § 301 et seq., as to the services to be covered, the Section 218 agreement shall provide in effect that: (1) Benefits will be provided for employees whose services are covered by the Section 218 agreement, as well as for their dependents and survivors, on the same basis as though the services constituted employment within the meaning of Title II of the Social Security Act, 42 U.S.C. § 301 et seq.; (2) The employer shall pay to the Internal Revenue Service, at such time or times as may be prescribed under the Social Security Act, 42 U.S.C. § 301 et seq., contributions with respect to wages, as defined in § 24-1-202 , equal to the sum of the taxes levied by that Social Security Act; (3) All services which constitute employment as defined in § 24-1-202 and are performed in the employ of the state by employees shall be covered by the Section 218 agreement; and (4) All services shall be covered by the Section 218 agreement which: (A) Constitute employment as defined in § 24-1-202 ; (B) Are performed in the employ of a political subdivision; and (C) Are covered by a plan which is in conformity with the terms of the Section 218 agreement and has been approved by the system under § 24-1-205 . (b) The system is authorized to enter on behalf of the state into an agreement with the appropriate agency or agencies of any other state and with the Commissioner of Social Security, whereby the benefits of the federal old age, survivors' and disability insurance, and health insurance coverage shall be extended to employees of any instrumentality jointly created by this state and any other state or states. To the extent practicable, the agreement shall be consistent with the terms and provisions of subsection (a) of this section and other provisions of this subchapter. Acts 1951, No. 248, § 3; 1953, No. 410, § 1; A.S.A. 1947, § 12-2403; Acts 2005, No. 100, § 1.

(a) The Arkansas Public Employees' Retirement System is authorized to enter, on behalf of the state, into a Section 218 agreement consistent with the terms and provisions of this subchapter, with the Commissioner of Social Security for the purpose of extending the benefits of the federal old age, survivors' and disability insurance, and health insurance coverage to employees of the state, or any political subdivision of the state, with respect to services specified in the Section 218 agreement which constitute employment as defined in § 24-1-202 . This Section 218 agreement may contain provisions relating to coverage, benefits, effective date, modification of the Section 218 agreement, administration, and such other matters as the system and the commissioner shall agree upon, but except as may be otherwise required by or under the Social Security Act, 42 U.S.C
the Section 218 agreement which constitute employment as defined in § 24-1-202 . This Section 218 agreement may contain provisions relating to coverage, benefits, effective date, modification of the Section 218 agreement, administration, and such other matters as the system and the commissioner shall agree upon, but except as may be otherwise required by or under the Social Security Act, 42 U.S.C. § 301 et seq., as to the services to be covered, the Section 218 agreement shall provide in effect that: (1) Benefits will be provided for employees whose services are covered by the Section 218 agreement, as well as for their dependents and survivors, on the same basis as though the services constituted employment within the meaning of Title II of the Social Security Act, 42 U.S.C. § 301 et seq.; (2) The employer shall pay to the Internal Revenue Service, at such time or times as may be prescribed under the Social Security Act, 42 U.S.C. § 301 et seq., contributions with respect to wages, as defined in § 24-1-202 , equal to the sum of the taxes levied by that Social Security Act; (3) All services which constitute employment as defined in § 24-1-202 and are performed in the employ of the state by employees shall be covered by the Section 218 agreement; and (4) All services shall be covered by the Section 218 agreement which: (A) Constitute employment as defined in § 24-1-202 ; (B) Are performed in the employ of a political subdivision; and (C) Are covered by a plan which is in conformity with the terms of the Section 218 agreement and has been approved by the system under § 24-1-205 .

(1) Benefits will be provided for employees whose services are covered by the Section 218 agreement, as well as for their dependents and survivors, on the same basis as though the services constituted employment within the meaning of Title II of the Social Security Act, 42 U.S.C. § 301 et seq.;

(2) The employer shall pay to the Internal Revenue Service, at such time or times as may be prescribed under the Social Security Act, 42 U.S.C. § 301 et seq., contributions with respect to wages, as defined in § 24-1-202 , equal to the sum of the taxes levied by that Social Security Act;

(3) All services which constitute employment as defined in § 24-1-202 and are performed in the employ of the state by employees shall be covered by the Section 218 agreement; and

(4) All services shall be covered by the Section 218 agreement which: (A) Constitute employment as defined in § 24-1-202 ; (B) Are performed in the employ of a political subdivision; and (C) Are covered by a plan which is in conformity with the terms of the Section 218 agreement and has been approved by the system under § 24-1-205 .

(A) Constitute employment as defined in § 24-1-202 ;

(B) Are performed in the employ of a political subdivision; and

(C) Are covered by a plan which is in conformity with the terms of the Section 218 agreement and has been approved by the system under § 24-1-205 .

(b) The system is authorized to enter on behalf of the state into an agreement with the appropriate agency or agencies of any other state and with the Commissioner of Social Security, whereby the benefits of the federal old age, survivors' and disability insurance, and health insurance coverage shall be extended to employees of any instrumentality jointly created by this state and any other state or states. To the extent practicable, the agreement shall be consistent with the terms and provisions of subsection (a) of this section and other provisions of this subchapter.

Acts 1951, No. 248, § 3; 1953, No. 410, § 1; A.S.A. 1947, § 12-2403; Acts 2005, No. 100, § 1.

Status: in_force

Need a lawyer in Arkansas?

Find a Arkansas lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.